Part III Financial Provisions

Chapter I Council Tax

Calculation of tax payable

90 The special item for the purposes of section 89.

1

The item referred to in section 89(2) above is the special expense of the Metropolitan Police Authority.

2

For the purposes of subsection (1) above, the special expense of the Metropolitan Police Authority is the difference between—

a

the aggregate calculated (or last calculated) under subsection (4) of section 85 above in relation to the Metropolitan Police Authority, and

b

the amount calculated (or last calculated) under subsection (5) of that section in relation to that Authority,

unless the aggregate referred to in paragraph (a) above does not exceed the aggregate referred to in paragraph (b) above, in which case the special expense is nil.

3

For the purposes of section 89 above, the special item relates to the part of Greater London which consists of the metropolitan police district.